H.R. 10334: EFIN Verification Act of 2026

This bill would require the IRS to verify electronic filing identification numbers, or EFINs, before they can be used to file federal tax returns and certain other IRS documents electronically.

What an EFIN is

An EFIN is the ID number the IRS gives to tax preparers and other authorized people or businesses so they can file tax forms electronically on behalf of taxpayers.

What would change

• An EFIN could not be used for electronic filing unless the IRS has confirmed that it is valid, active, and authorized.
• Tax preparation software would have to check EFINs through the new verification system before allowing an electronic filing to go through.
• The IRS would have to create a real-time system that gives immediate confirmation of whether an EFIN is valid.
• The system would also show whether an EFIN has been suspended, revoked, compromised, or is otherwise not eligible.
• The verification system would need to be able to handle secure, automated, high-volume requests, including by large tax software platforms.

Who could use the verification system

The bill allows the IRS to share certain information from the verification program with “specified validators,” which can include software providers, state tax agencies, and financial institutions, if the Treasury Department decides that access is appropriate for the program’s purpose.

Timing

The IRS would have to validate EFINs before their first use and then re-validate them at times or after events the IRS considers necessary to keep the system accurate and secure.

Tax confidentiality changes

The bill amends federal tax secrecy rules to allow disclosures needed for EFIN verification, and it adds safeguards so those disclosures are covered by the same types of confidentiality protections that apply to certain other IRS information-sharing programs.

When it would take effect

Most of the filing requirements would apply to returns and other documents for taxable years beginning more than two years after enactment. The information-sharing changes would apply to disclosures made more than two years after enactment.

Relevant Companies

• INTU — Intuit, which makes TurboTax and other tax software, could need to update its systems to check EFINs before electronic filing.
• HRB — H&R Block, a major tax preparation company, could be affected by new EFIN verification requirements in its filing workflow.
• ADSK — While not a tax company, any software firm that provides e-filing tools or platforms for tax professionals could need to integrate with the IRS verification system; this includes companies that offer compliance software, depending on their products.